1997 (8) TMI 223

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....nt. Shri K.K. Anand, Advocate, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the order of 23-2-1989. The respondents cleared waste and scrap of brass as turning scrap during the period December, 1986 to June, 1987. It is alleged that the respondents ought to have paid duty on such scrap since the terms of Rules 57F(4), scrap would be cleared onl....

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....e presence of proper officer. The expression be removed on payment of duty as if such waste is manufactured in the factory can only mean removal on payment of appropriate duty. Appropriate duty in this case under Notification 172/84-C.E., dated 1-8-1984 at the material time was Nil. Therefore, while Rule 57F(4) mandated that such scrap could be removed on payment of duty, Notification 172/84 made ....